Browsing by Author "Mendez Beltran Jenny Paola"

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    Viabilidad financiera de las exportadoras de frutas en Colombia: Un analisis sectorial con base en el caso de una empresa exportadora de frutas
    Mendez Beltran Jenny Paola; Ibañez Ducuara Adelina; Luis Fernando Moreno Pinzon
    This paper analyzes the financial viability and limited competitiveness of fruit-exporting companies in Colombia, using the case of a fruit exporting company as a fundamental sectorial analysis. The study is justified by the economic relevance of the sector, which faces structural challenges such as high logistical costs, deficiencies in the cold chain, and exchange rate volatility that, combined, erode profitability margins and generate financial risk. Through a mixed approach, the financial analysis of a fruit exporting company for 2023-2024 reveals a significant deterioration, evidenced by negative equity, a risk of insolvency, a loss of liquidity (current ratio of 0.91 in 2024), and a negative net income. These results show that, despite export growth, the expense structure and operational inefficiencies (such as the extended operating cycle) compromise the business's sustainability. The work concludes with improvement proposals that include implementing exchange rate hedges, optimizing working capital, debt restructuring, and strengthening logistics and international certifications to mitigate risks and enhance competitive positioning in global markets.